Durán-Vázquez, Rocío; Lorenzo-Valdés, Arturo; San Martín-Reyna, Juan Manuel
(Nowy Sacz School of Business – National-Louis University, 2012)
This study applied the modified Jones ́ model (1991) for selected companies of Mexico.
This model aims to assess the impact of Discretionary Accrual Information (DAI) on
financial reporting statements, in order to identify ...